Commission Implementing Regulation (EU) No 1144/2012
Of 28 November 2012 — CELEX 32012R1144
Description of the goods
A product consisting of modified dehydrated cane molasses presented in powder, with a light brown colour, containing (% by weight): — sucrose (including invert sugar) 82,4 — ash 1,5 — crude fibre 7 The product contains no starch and has a polarisation of 83,4°. During the production process, plant fibres and cane molasses concentrates are added and a dehydrated cane molasses is obtained. The product is not fit for human consumption and is used solely in animal feeding.
Reasons
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1 to Chapter 23 and the wording of CN codes 2309, 2309 90 and 2309 90 96. In spite of the high sucrose content, the product cannot be considered to be cane sugar of heading 1701 due to the addition of plant fibres during the production process. Due to the added cane molasses concentrates and the dehydration process, the content of sugar present in the product is significantly higher than in traditional cane molasses. Classification under heading 1703 is therefore excluded. The product is used in animal feeding and has lost the essential characteristics of the original material during the production process (see Note 1 to Chapter 23). The product is therefore to be classified under heading 2309 as a preparation of a kind used in animal feeding.